News & Analysis as of

Property Tax

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Fox Rothschild LLP

South Carolina Proposes Changes to Property Tax Exemption for Nonprofit Low-Income Housing

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South Carolina lawmakers are considering legislation that would tie the statewide property tax exemption available for low-income housing owned or managed by a nonprofit to the nonprofit’s percentage interest in a qualifying...more

Nelson Mullins Riley & Scarborough LLP

A Primer on Florida’s Affordable/Workforce Housing Property Tax Exemptions

Nelson Mullins Riley & Scarborough LLP on

It has been a little over two years now since Senate Bill 102, otherwise known as the Live Local Act (the “Act”), was signed into law in the State of Florida. The Act introduced three property tax exemptions geared towards...more

Brownstein Hyatt Farber Schreck

Election 2025: New Jersey Gubernatorial and Legislative Elections

Brownstein Hyatt Farber Schreck on

Governor: Mikie Sherrill (D) Victory  - Democratic former Congresswoman Mikie Sherrill won New Jersey’s 2025 gubernatorial election, defeating Republican Jack Ciattarelli in one of the most closely watched races of the...more

Williams Mullen

North Carolina Allows Look-Back Property Tax Exemption for Religious Uses

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North Carolina has little sympathy for taxpayers that miss filing deadlines, but a new law eases the potential repercussions for property owners otherwise qualifying for religion-based tax exemptions. Under the new measure,...more

Adler Pollock & Sheehan P.C.

The Life of a Taxpayer: Rhode Island Non-Owner Occupied Property “Taylor Swift” Tax

Adler Pollock & Sheehan P.C. on

Rhode Island’s 2026 budget bill, No. 5076 SUB A, as amended, introduced Rhode Island General Law § 44-72-1 et seq., the “Non-Owner Occupied Property Tax Act” (the “Act”), also coined as the “Taylor Swift Tax.”  The stated...more

Gray Reed

GRPR Texas Capitol Report: Election Edition

Gray Reed on

During the 89th Texas Legislative Session, lawmakers individually passed resolutions proposing 17 separate constitutional amendments, each of which received the support of at least two-thirds of both chambers. These...more

Bennett Jones LLP

One Method, Many Taxes: Lease Interpretation and Realty Tax Allocation in 100 Bloor Street West v. Barry’s Bootcamp

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The calculation of a tenant's share of realty taxes in commercial leases is often overlooked. While the obligation to pay realty taxes is rarely in dispute, the method of calculating each party’s fair share thereof often is....more

Holland & Knight LLP

The 2026 Florida Legislative Session Is Already Revving Up

Holland & Knight LLP on

The next regular session of the Florida Legislature begins on Jan. 13, 2026, but bills are already filed, and only a few weeks of interim committee meetings remain. One of the most significant issues that will dominate this...more

Husch Blackwell LLP

Connecticut Appellate Court Rules Solar Energy Plant Generation of Electricity is Not Manufacturing

Husch Blackwell LLP on

A recent property tax decision from the Connecticut Appellate Court, McHenry Solar, LLC v. Town of Hampton, Conn. App. Ct., Dkt. No. AC 47636, 09/23/2025, may also have sales tax implications. In McHenry, the taxpayer sought...more

Maynard Nexsen

Examining Low Income Housing Property Tax Exemptions in the Carolinas

Maynard Nexsen on

Across the country, states and local governments are struggling to increase the availability of low to moderate income housing in their communities. Encouraging the development of such housing is a complex, multifaceted...more

Pullman & Comley - For What It May Be Worth

Getzel Bee Raises Novel Issues

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Getzel Bee is the name of a New Jersey limited liability company caught up in a strange condemnation case. ...more

Blank Rome LLP

NYC Tax Tribunal Applies Step Transaction Doctrine to Limit “Mere Change” Exemption Under Real Property Transfer Tax

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The application of the federal “step transaction” doctrine to New York City (“NYC”) real estate transactions can severely limit application of the long-standing “mere change in form” exemption under NYC’s real property...more

Bricker Graydon LLP

Columbus Supercharges Multifamily Projects with Recent CRA Changes

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The City of Columbus has fundamentally streamlined its Community Reinvestment Area (CRA) program for multifamily developers with the passage of City Ordinance 1907-2025. ...more

Williams Mullen

North Carolina Brownfields Updates

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The North Carolina legislative Session Law 2025-53 made some important changes to the tax incentives and fee structure for North Carolina’s brownfields program. ...more

Farrell Fritz, P.C.

Nassau County 2025/26 School Tax Bills Issued

Farrell Fritz, P.C. on

Nassau County property owners recently received their first-half 2025/26 school tax bills.  Payment is due by November 10, 2025 to avoid penalties.  It is important for taxpayers to pay their school taxes timely not only to...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator Industry Spotlight: The Office Market

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From the shock of the 2020 global pandemic to mid-2025’s fragile stabilization, the evolution of the U.S. office market has been a multi-year saga. Vacancy climbed to record highs as hybrid work models gained traction and...more

Harris Beach Murtha PLLC

Connecticut Quadrennial Property Tax Exemption Renewals Due Nov. 1

Harris Beach Murtha PLLC on

Tax-exempt organizations in Connecticut have until Nov. 1 to file their Quadrennial Property Tax Exemption Report (also known as an “M-3 application”), or risk losing their property tax exemption....more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Major Developments in Property Tax Law Happen California, New Jersey and Indiana

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Olympic & Georgia Partners, LLC v. County of Los Angeles, California Supreme Court, Case No. S280000 (2025). Owners of hospitality assets (e.g., hotels, convention centers) should pay heed to the recent California Supreme...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Valuation Deadlines From Coast-to-Coast Coming Before Year End

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Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. The below map highlights some upcoming...more

Dinsmore & Shohl LLP

Ohio Legislature Overrides Veto, Reshapes Local Tax Levy Authority

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Ohio’s Senate recently joined the House, voting in favor of overriding the Governor’s Veto Item No. 66. This veto override has the effect of eliminating certain types of tax levies for local governments in Ohio, including the...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - October 2025

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Has a New Normal Emerged in the U.S. Office Market? From the shock of the 2020 global pandemic to mid-2025’s fragile stabilization, the evolution of the U.S. office market has been a multi-year saga. Vacancy climbed to record...more

Harris Beach Murtha PLLC

What to Know About Connecticut’s Personal Property Declaration

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Connecticut business property owners have until Nov. 1 to submit their annual personal property declarations or suffer a 25 percent penalty added to the assessed value of the undeclared assets....more

White and Williams LLP

Taxes Too High? Falling Office Building Values Could Mean Big Tax Savings

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Recent reports have shown that Philadelphia’s office buildings are quickly losing value, to a degree so significant that it’s having ripple effects on property taxes, City revenue, and the bottom lines of property owners. If...more

Fox Rothschild LLP

No, Common Law Marriage Still Doesn’t Exist in New Jersey

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Normally, when I write about case law, it is a divorce or family law case. Today, of all things, a tax court case caught my attention as it dealt with the issue of whether New Jersey recognizes common law marriage. In...more

Akerman LLP

Leisure Law Insider (Vol. 7) - Fall 2025

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Welcome to the latest edition of The Leisure Law Insider! Released quarterly, we cover the latest news and developments in leisure and hospitality law, regulation, and policy. Expect content on hotels, franchising, labor and...more

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